Clarifying the Meaning of ‘Beneficial Owner’ in Tax Treaties TaxProf / Tax Analysts"Koichiro
Yoshimura looks at the meaning of the term "beneficial owner" in the
OECD model income tax treaty, and through a functional analysis,
attempts to set reasonable and more acceptable beneficial ownership
criteria."

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The Tax Justice Network (TJN) is an international, non-aligned network of researchers and activists with a shared concern about the harmful impacts of tax avoidance, tax competition and tax havens.
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